https://www.taxtmi.com/caselaws?id=436904 Concessional DTA clearances by an EOU under Notification No. 2/95-CE are sustainable only when the prescribed conditions, including NFEE compliance and competent permission for clearances, are actually verified and met. An assessment based on the unverified premise that the supplier was not a 100% EOU could not be maintained, so the duty computation founded on that assumption was rejected. The notification benefit was also denied for lack of proof of compliance with the required conditions. The penalty on the proprietor was set aside, while the higher duty demand and redemption fine were restored. en-us Fri, 21 Apr 2023 00:00:00 +0530 Mon, 24 Apr 2023 09:10:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436904 Concessional DTA clearances by an EOU under Notification No. 2/95-CE are sustainable only when the prescribed conditions, including NFEE compliance and competent permission for clearances, are actually verified and met. An assessment based on the unverified premise that the supplier was not a 100% EOU could not be maintained, so the duty computation founded on that assumption was rejected. The notification benefit was also denied for lack of proof of compliance with the required conditions. The penalty on the proprietor was set aside, while the higher duty demand and redemption fine were restored. Case-Laws Customs Fri, 21 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436904